Consultation outcome

Tax treatment of heated tobacco products

This consultation has concluded

Download the full outcome

Tax treatment of heated tobacco products: response to the consultation

Detail of outcome

This document summarises responses to the consultation on the tax treatment of heated tobacco products. It also provides the government response, indicating an intention to create a new excise category for heated tobacco products.

Original consultation

Summary

The government is consulting on the tax treatment of heated tobacco products. E-cigarettes do not contain tobacco and so are not in scope.

This consultation ran from
to

Consultation description

Budget 2016 announced that the government would consult on the tax treatment of heated tobacco products, which are being promoted as a new innovation in the tobacco market. In these products processed tobacco is heated (but not burned like conventional tobacco) to produce, or flavour vapour. Unlike e-cigarettes, they do contain tobacco. Heated tobacco is not a separate category in its own right in current legislation, so a consultation on their tax treatment aims to help maintain the integrity of the duty system going forward.

Documents

Published 20 March 2017
Last updated 13 March 2018 + show all updates
  1. Response document published
  2. First published.